Description of Goods for HSN 87013019

HSN Code 87013019 relates to the following description:

Chapter Number
Chapter Name
Sub Chapter Number
Sub Chapter Name
Description of Goods
CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
Chapter Number
87
Chapter Name
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Sub Chapter Number
8701
Sub Chapter Name
Tractors (other than tractors of heading 8709)
Description of Goods
Track-laying tractors : Garden tractors : Other
CGST (%)
14
SGST (%)
14
IGST (%)
28
CESS (%)
Nil( if All old and used motor vehicles. Explanation : Nothing contained in this entry shall apply if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT credit as defined in CENVAT Credit Rules, 2004, or the input tax credit of Value Added Tax or any other taxes paid on such vehicles / Nil (if Fuel Cell Motor Vehicles)

What does HSN Code 87013019 not include?

HSN Code 87013019 does not include products with the following descriptions:

HSN Code
Description
HSN Code
87011000
Description
Single axle tractors
HSN Code
87012100
Description
Road tractors for semi-trailers: With only compression-ignition internal combustion piston engine (diesel or semi-diesel)
HSN Code
87012200
Description
Road tractors for semi-trailers : With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion
HSN Code
87012300
Description
Road tractors for semi-trailers : With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion
HSN Code
87012400
Description
Road tractors for semi-trailers : With only electric motor for propulsion
HSN Code
87012900
Description
Road tractors for semi-trailers : Other
HSN Code
87013011
Description
Track-laying tractors : Garden tractors : Of engine capacity not exceeding 1,800 cc
HSN Code
87013091
Description
Track-laying tractors : Other : Of engine capacity not exceeding 1,800 cc
HSN Code
87013099
Description
Track-laying tractors : Other : Other
HSN Code
87019100
Description
Other, of an engine power: Not exceeding 18 kW
HSN Code
87019200
Description
Other, of an engine power: Exceeding 18 kW but not exceeding 37 kW
HSN Code
87019300
Description
Other, of an engine power: Exceeding 37 kW but not exceeding 75 kW
HSN Code
87019400
Description
Other, of an engine power: Exceeding 75 kW but not exceeding 130 kW
HSN Code
87019500
Description
Other, of an engine power: Exceeding 130 kW

Important Disclaimer

The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. Busy Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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